https://www.taxtmi.com/caselaws?id=59042 The Tribunal ruled in favor of the appellant, annulling the assessments made by the ITO under section 143(3) read with section 148 for the relevant years. The Tribunal concluded that the reopening of assessments under section 147(a) based on the deficiency on account of 80J was unjustified as the conditions for invoking section 147(a) were not met, and there was no concealment of income by the assessee. en-us Sat, 06 Oct 1984 00:00:00 +0530 Thu, 23 Dec 2010 16:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59042 The Tribunal ruled in favor of the appellant, annulling the assessments made by the ITO under section 143(3) read with section 148 for the relevant years. The Tribunal concluded that the reopening of assessments under section 147(a) based on the deficiency on account of 80J was unjustified as the conditions for invoking section 147(a) were not met, and there was no concealment of income by the assessee. Case-Laws Income Tax Sat, 06 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59042